The purpose of this paper is to present a conceptual model based on technology acceptance with extended antecedent variables (entertainment and irritation) to examine the impact of use and gratification on e‐consumers' acceptance of B2C Websites.
Data were collected from a total of 238 EMBA and undergraduate students from three different Taiwan universities. Structural equation modeling (SEM) was used to evaluate the conceptual model in terms of overall fit, explanatory powers and causal links.
The analytical results showed that entertainment gratification, irritation surfing experience (mass medium), perceived usefulness and ease of Web use (information systems) are important predictors of e‐consumers' use intention. The integrated model was then assessed for variance in explanatory power regarding consumer attitude and intention toward B2C Websites.
Intention to use the Web is the predictor of actual use, purchase and information‐seeking behaviors in e‐consumers. Creating entertaining content and reducing distracting processes can enhance acceptance of B2C Websites.
A theoretical model incorporating U&G constructs into a technology acceptance model was used to investigate e‐consumer behavior in Taiwan. Although ease of use and usefulness are perceived as important issues in traditional IS environments, U&G provides managers with a different perspective.
